Buchanan Sheriff v. West Ky. Coal Co.

Opinion of the Court by

Judge Thomas

Affirming on both, the original and cross appeals.

By chapter 175, page 835, Session Apts of 1926, the legislature amended and' re-enacted designated sections of the Kentucky Statutes, one of which was section 4148, relating to the time when certain taxes are due and payable: when they become distraina'ble, and providing for penalties for failure to make payment within the designated time. The' amended section contained a proviso reading: “Providing any taxpayer who pays'his or her or its state, county or district taxes on or before September 1, after same…